Marine industry
Import and export of vessels, engines, and marine accessories, with project-cargo logistics.
The marine sector is one of our areas of deepest specialization. We coordinate inbound and outbound movements of sailboats, powerboats, and yachts —including oversized cargo on flat racks— along with marine engines, parts, and accessories. Every operation is handled with the care high-value cargo demands, from port lashing to final delivery.
The sector's regulatory framework changed over the last two years, and in a favorable direction. Ley 27.802 (Art. 195) lifted the Impuesto Interno (excise tax) on recreational or sporting vessels as of April 1, 2026. In practice it had already been suspended since February 2025 under Decreto 50/2025; the law removes it structurally and with no expiration. And the current Anexo II of Decreto 273/2025 —the list of used goods under NCM Chapters 84 through 90 that remain prohibited— doesn't include a single heading from chapters 88 or 89: unlike the previous annex, which did prohibit the entire 89.03 heading, importing used recreational vessels —and their marine engines— is no longer covered by that prohibition. It falls under the general regime instead: a sworn declaration in the Sistema Informático Malvina in place of the old CIBU, with an import duty that doubles the one that applies to that tariff heading (35% cap) —a mechanism that has been in place since 1994 and that the decree kept. The clarification matters because Prefectura Naval's own FAQ page still describes the 1996 regulatory landscape: it cites Resolución 909/94 and two 1995/1996 amendments to state that importing used vessels is prohibited in all cases, which is no longer accurate. We confirm the current framing for your specific vessel before you move forward.
- Sailboats, powerboats, and yachts (project / oversized cargo)
- Marine engines, parts, and accessories
- Lashing, stowage, and special transport coordination
- Importing used recreational vessels is no longer prohibited (Decreto 273/2025, current Anexo II)
- Impuesto Interno lifted for recreational or sporting vessels since April 2026 (Ley 27.802)
- Guidance on regime, duties, and registration with Prefectura Naval
Regulations and agencies involved
Ley 27.802, Art. 195 — end of the Impuesto Interno on recreational or sporting vessels
Lifts, as of April 1, 2026, the Impuesto Interno (Ley 24.674 and amendments) on recreational or sporting vessels, alongside insurance, cellular and satellite telephony, luxury goods, vehicles, and aircraft. The law was published on March 6, 2026. The tax had already been transitionally suspended since February 2025 under Decreto 50/2025; the law removes it structurally and with no expiration.
Decreto 273/2025 — used-goods regime (NCM Chapters 84 through 90)
Repealed the Certificado de Importación de Bienes Usados (CIBU) —arts. 2 bis and 2 ter of Res. 909/94— and replaced it with a sworn declaration in the Sistema Informático Malvina (SIM), with an import duty that doubles the extrazone import duty of the tariff heading (35% cap), a mechanism in place since 1994. It also replaced Anexo II of Res. 909/94, the list of used goods that remain prohibited: that list runs from heading 8407.33.90 to 9032.90.91 without a single heading from chapters 88 (aircraft) or 89 (vessels) —unlike the previous annex, which did prohibit the entire 89.03 heading. In practice, used recreational vessels and marine engines are no longer covered by the prohibition.
Prefectura Naval Argentina — registration
Involved in registering the vessel. When asked about nationalizing a used boat, Prefectura itself declines jurisdiction and refers the matter to a customs broker or to the Dirección General de Aduanas' Technical Division —exactly where we come in. Temporary admission of foreign-flagged vessels is also processed before the customs office of jurisdiction, not before Prefectura.
Frequently asked questions
Do you operate in any of these sectors?
Tell us about your operation and we'll advise you at no cost on regime, duties, and logistics.